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Business Interest Expense Limitation Under §163(j) - Keeping Financing From Being Even More Expensive

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  Tax |  IRS Approved
Bradley Burnett, J.D., LL.M.
Course Levels:
2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Borrowing to finance a business is expensive enough to begin with. Losing the tax deduction for business interest expense (BIE) opens a new wound and pours salt into it.  If new §163(j) applies to limit the BIE deduction, interest expense stacks up like checkers on a bad checkerboard. If it stacks up on you, then maybe, just maybe, you can deduct it later, or perhaps it will sit there and just rot.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives
  •  To learn the ropes of the new rules and maximize deductions for business interest expense

Major Subjects
  • Business interest expense (BIE) allowed and suspended
  • Adjusted taxable income computation – Twists, twists and turns
  • Determining whether small business exempt from the rules
  • Determining whether business is “tax shelter” on hook for §163(j)  
  • What in the dickens is excess business interest expense (EBIE) anyway?
  • What elections out are available? What do they cost?
  • How do C Corps fare?  S Corps?
  • How do partnership stack things? Where do the stacks end up sitting?
  • How the attribution rules can hand your head to you
  • Planning to keep BIE deductions flowing to begin with

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products: 22

Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor. 


Fri, Jul 17, 2020 - 02:00p to 04:00p EDT
Mon, Jul 27, 2020 - 12:00p to 02:00p EDT
Tue, Aug 04, 2020 - 07:00p to 09:00p EDT
Fri, Aug 21, 2020 - 12:00p to 02:00p EDT
Fri, Sep 11, 2020 - 02:00p to 04:00p EDT
Tue, Sep 22, 2020 - 07:00p to 09:00p EDT
Mon, Oct 12, 2020 - 11:00a to 01:00p EDT
Thu, Oct 29, 2020 - 10:00a to 12:00p EDT
Tue, Nov 03, 2020 - 07:00p to 09:00p EST
Sat, Nov 21, 2020 - 11:00a to 01:00p EST
Fri, Dec 04, 2020 - 10:00a to 12:00p EST
Tue, Dec 15, 2020 - 12:00p to 02:00p EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Persons interested in maximizing (and reporting on relevant tax returns) interest expense deductions under §163(j)
Original Recording Date 07/18/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 07/03/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based

Promo Video



Overall:      4.6

Total Reviews: 18


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"The instructor was very knowledgable and precise on a complex topic."

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